Pop Corporation mengakuisisi 40 persen saham biasa Son Corporation yang beredar pada 1 Januari

tunai. Segera setelah akuisisi ini, informasi neraca kedua perusahaan adalah sebagai beriku

1. good will

cost of inv 200 good will = fair value < inv

fair value 320 40% 128
good will 72

Investment in Sun 200

Book value of the interest acquired 220 40% 88
Total excess of cost over book value acquired 112
Assignment to Identifiable Net Assets and Goodwill % Interest
Book Value Fair Value Acquired Amount Assigned
Inventories 60 100 40 40% 16
Land 100 120 20 40% 8
Buildings 140 180 40 40% 16
equipment 80 60 -20 40% -8
other Liabilities 100 80 20 40% 8
Total assigned to identifiable net assets 40
Remainder assigned to goodwill 72
Total excess of cost over book value acquired 112

Cash 20
Inv 20
(To record dividends received from son company 50.000x40%)
inv 160
 net inc 160
( To record write-off of excess allocated to inventory items that were sold in the current year)
2. Income from Son 31 dec 2016 dan
equity in son 400 40% 160
Inventories -16 100% -16
Buildings -16 10% -1,6
equipment 8 20% 1,6
other Liabilities -8 50% -4
Ending Balance 140

3. Saldo Invesment in son 31 dec 2016

Invest son 200

Add: income from son 140
Deduct: devidend 20
Stockholders' equity 320
 redar pada 1 Januari 2016, seharga $200.000
dalah sebagai berikut (dalam ribuan):
nt year)